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TMI Blog2016 (10) TMI 764X X X X Extracts X X X X X X X X Extracts X X X X ..... rcised in favor of the applicant for grant of bail. Moreover, the applicant assures that he will abide by the terms and conditions that may be imposed by the Court and shall not commit any breach. Hence, the present application is allowed and the applicant is ordered to be released on regular bail in connection with Investigation No. INV/DGCEI/VRU/33/2016-17 conducted by DGCEI, Vadodara and registered with the Gorva Police Station, Dist: Vadodara on his executing a personal bond of ₹ 10,000/- (Rupees Ten Thousand Only) with one surety of the like amount to the satisfaction of the learned Trial Court, and subject to some conditions imposed. The authorities will release the applicant only if he is not required in connection with any ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... been granted under the law. It is submitted that the Complainant presumed that from October- 2014 till June-2016 (till 28.06.2016), Central Excise duty has been presumed to be evaded was ₹ 49 crores, for the goods, which is only presumption and no evidence on record. It is submitted that DGCEI, Vadodara, raised only objection on affidavit before the learned Trial Court, that applicant may tamper the evidence or give threat to witness in the event of his release on bail. It is submitted that the authority sealed factory premises and godown. The authority took all documents, physical as well as electronics items and other articles and kept in their custody for further investigation. In such a situation, the applicant will not be able to ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... or General of Central Excise Intelligence), has raided the factory premises, Residential House of the applicant and godown of the M/s. Devraj on 29.06.2016 and goods were seized. The complainant has also collected documents and records from the factory and godown and other informative items for investigation. The investigation is still under progress to quantify excise duty payable by the partnership firm. 4.2 It is submitted that the M/s. Devraj Tobacco Co. had clandestinely manufactured and cleared stock of having length of 69 mm (with filter) cigarattes during the period from October, 2014 to June, 2016 and it was presumed that the excise duty pf ₹ 49.90 crores has been evaded. 4.3 It is submitted that during the search of th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... b. As per Rule 6, the Applicant failed to assess Central Excise Duty payable on cigarettes. c. Under Rule 9 of Central Excise Rules 2002, read with Section 6 of the Central Excise Act, 1994, the applicant surrenders excise license on 15.11.2015, but still continue production of exciseable goods at his factory at Surendranagar. d. As per Rule 10, the applicant did not keep record of the daily stock account of the excisable godds. e. As per Rule 11, the applicant cleared excisable goods without any tax invoice. It is also submitted that all these allegations are subject to adjudication. 5. Learned advocate for the applicant, upon instructions received from his client, states that the applicant is ready and willing to deposit ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ces of the case and considering the nature and gravity of accusation made against the applicant in the First Information Report and other papers as also considering the fact that the applicant is ready and willing to deposit ₹ 50,00,000/-, at this stage, without prejudice to his rights and contentions, before the concerned the Central Excise Department towards the duty leviable under the Central Excise Act, this Court is of the view that discretion is required to be exercised in favour of the applicant for grant of bail. Moreover, the applicant assures that he will abide by the terms and conditions that may be imposed by the Court and shall not commit any breach. Hence, the present application is allowed and the applicant is ordered t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r, 2016. ₹ 10,00,000/- between 15th January, 2017 and 30th January, 2017, Rs.10,00,000/- between 15th February, 2017 and 28th February, 2017. Rs.10,00,000/- between 15th March, 2017 and 30th March, 2017; However, it is clarified that the applicant shall not claim refund of the said amount in the event of his acquittal in future. If the above condition as volunteered by the applicant will not be followed or fulfilled, the bail granted in favour of the applicant shall stand automatically cancelled without any reference to the Court; 8. The authorities will release the applicant only if he is not required in connection with any other offence for the time being. If breach of any of the above conditions is committed, the Sessio ..... X X X X Extracts X X X X X X X X Extracts X X X X
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